The Acting Internal Auditor General, Hussein Isingoma, has urged internal auditors to embrace digital technologies and modern risk-management tools to strengthen good governance, accountability and value for money in public institutions.
Isingoma said risks had shifted from the physical to the digital environment, requiring increased investment in e-tax platforms, data analytics, integrated systems, electronic fiscal receipting and automated decision-making in tax assessment, refund processing and clearance.
He made the remarks in a keynote address delivered on Thursday during the Uganda Revenue Authority (URA) Internal Audit Strategic Retreat held under the theme, “Leveraging Internal Audit as a Strategic Partner.”
The retreat was organised to reflect on performance, challenges, revenue generation, compliance and strategic partnerships aimed at delivering value for money. It also focused on risk-based planning, audit quality, corporate governance, oversight, transparency and accountability frameworks in the public service.
Isingoma warned that auditors who only understand paper trails risk missing the real areas of exposure in an increasingly digital environment.
“This has implications for recruitment, training and the tools required to equip auditors,” he said.
He added that public accountability had shifted from focusing solely on procedural fairness to substantive fairness, urging internal auditors to go beyond confirming whether procedures were followed and instead focus on whether public resources are delivering value.
“The success of an assurance function is not measured simply by the number of issues it identifies. It is measured by what the organisation becomes because of those findings,” Isingoma said.
The URA Commissioner for Internal Audit, Herbert Rusoke, said internal audit plays a critical role in strengthening institutional performance.
He said identifying gaps, strengthening compliance and promoting sound practices directly contribute to the credibility, efficiency and resilience of institutions.
